HMRC has invited comment on three sets of draft regulations intended to implement changes set out in the January 2012 consultation on contractual schemes for collective investment.
Businesses cite technical difficulties and administrative burdens
The High Court has ordered HMRC to publicise a group litigation order (GLO) made last month in respect of claims made by members of Recognised Overseas Self-Invested International Pensions (Singapore) (ROSIIP) that they had a legitimate expectation that transfers of UK pension savings to ROSIIP w
Paul Howard and Priya Dutta provide your refresher guide.
People engaging in tax avoidance schemes that might be considered abusive will be challenged by the tax authorities, will receive little sympathy in court and may be vulnerable to widespread adverse publicity, the Society of Trust and Estate Practitioners warned as it unveiled a five-point ‘progr
Wendy Walton reviews the developments that matter, including the proposed statutory residence test, qualifying life insurance policies, French tax reforms, HMRC's tax return initiative, and changes in US gift tax law.
HMRC is seeking views on the impact of changing the tax credits appeals process to mirror planned changes to the appeals process at the Department for Work and Pensions.
HMRC’s ‘Tax Return Initiative’, aimed at taxpayers who have outstanding self assessment returns for 2009/10 or earlier, has prompted tax professionals to repeat calls for a general disclosure facility open to all taxpayers.